Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Importer imports "Ground Colemanite (B2O3 40%)... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For December

Home Highlights December

Filter:

Showing 2601 to 2650 of 5778 Records

1 ....49 50 51 525354 55 56 57........ 116

December 31, 2018 Case Laws Central Excise

Classification - the product namely “Ground Natural Calcium Carbonate” is altogether different from “Precipitated Calcium Carbonate” - the product in question having......
December 31, 2018 Case Laws VAT and Sales Tax

Form C - Section 8(5) of Central Sales Tax Act, 1956 (CST Act) was amended by Finance Act,2002 with a view to withdraw the powers of the State Governments to waive the......
December 31, 2018 Case Laws Income Tax

Unexplained cash deposits in the bank account u/s. 69 - money might have been utilized in the interregnum period for some purpose and thereafter appropriated towards......
December 31, 2018 Case Laws Income Tax

TDS u/s 194C - addition u/s 40a(ia) - it could be safely concluded that there is an oral contract entered into by the assessee with the ultimate truck owner - the......
December 31, 2018 Case Laws Income Tax

Levying of interest u/s 215 - advance tax - merely because there is an observation that delay cannot be attributed to the assessee itself, that will not result in waiver of interest.
December 29, 2018 Case Laws Income Tax

Entitlement to relief u/s.80IB - CIT(A) has correctly concluded that the activity of the assessee in designing, engineering and fabricating of the plant and systems in......
December 29, 2018 Case Laws Income Tax

Disallowance of revenue expenses u/s 37(1) - relevant Assessment Year - The actual acquisition of the land may be a first step in the commencement of the business but......
December 29, 2018 Case Laws Income Tax

Rectification order passed u/s 154 - AO has not considered the binding decision of the jurisdicitonal High Court and the same constitutes mistake apparent from record -.....
December 29, 2018 Case Laws Income Tax

Validity of Cross Objection (CO) filed by the Revenue - the revenue is trying to achieve its objectives, which could not be achieved by it directly - Further, in the......
December 29, 2018 Case Laws Income Tax

MAT - Addition on account of receipt of sale proceeds of production from trial run of the plant at Phase-II of the power project - whether the said receipt was revenue......
December 29, 2018 Case Laws Income Tax

Transfer Pricing Adjustment - credit period beyond 90 days - the transactions with the non-AE constitute valid Internal CUP inputs and ALP adjustment on account of......
December 29, 2018 Case Laws Income Tax

The denial of exemption to the assessee U/s 11 and 12 of the Act is not justified except to the extent where the specific part of the income or property is found to be......
December 29, 2018 Case Laws Income Tax

Denial of registration u/s 12A - Had the case of the Trust been not carefully examined, these important and relevant facts would have remained wrapped under the carpet,.....
December 29, 2018 Case Laws Income Tax

Addition u/s 56(2)(vii) being the difference between value mentioned in the Conveyance Deed and the stamp duty value of Immovable properties - This is not the assessee’s....
December 29, 2018 Case Laws Companies Law

Mediation and Conciliation - by virtue of Sub-section 2 of Section 442, any of the parties to the proceeding during the proceedings pending before this Tribunal is......
December 29, 2018 Case Laws Companies Law

Power to refuse registration of transfer of shares in the Company to outsiders - We find the reason recorded by the Company to refuse to record transfers is based on......
December 29, 2018 Case Laws VAT and Sales Tax

Suppression of taxable turnover - Misuse of C forms - The theory as propounded by the dealer that blank forms were handed over to the HPCL is a false statement. - there.....
December 29, 2018 Case Laws Customs

Import of prohibited goods - squalene - advance authorization - it is necessary to make good the inadequacy of analysis in the earlier test reports and thus eliminate......
December 29, 2018 Case Laws Service Tax

The service rendered by ‘lead generator’ is not that of an ‘insurance agent’ and, consequently, the commission paid by respondent to such entities are not liable to be......
December 29, 2018 Case Laws Central Excise

Price escalation clause - petroleum products - The calculation are accounted, against the appellant. Therefore, the appellant alone is liable to pay the differential......
December 29, 2018 Case Laws Central Excise

Manufacture or not - The opportunity given for causing verification of the activity of the appellants was frittered away only due to quasi-judicial lethargy. The......
December 29, 2018 Case Laws Central Excise

CENVAT Credit - shortage recorded on the basis of stock taking - whether the cenvat credit in respect of shortage recorded on the basis of stock taking done by the......
December 29, 2018 Case Laws Central Excise

CENVAT Credit - service tax paid by job-worker - The credit of tax “paid” is available to the recipient and the law does not talk about the tax payable. As such, the job....
December 28, 2018 Circulars DGFT

Allocation of preferential export of sugar to USA under TRQ for the year 2018-19 - Clarification on definition of raw sugar.
December 28, 2018 Circulars DGFT

Extension of validity period of Advance Authorisation
December 28, 2018 Circulars DGFT

Increased validity and utilisation of the norms ratified by Norms Committee (NC) under Para 4.12 of Hand Book of Procedures 2015-2020 of the Advance Authorization......
December 28, 2018 Circulars GST

Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture.
December 28, 2018 Case Laws Income Tax

Extending the due date for filing returns u/s 139(1) - seeking extension of time in Kerala also since the time limit for filing returns in terms of Section 139(1) for......
December 28, 2018 Case Laws Income Tax

Demand notice issued u/s 156 - Treating the petitioner as the relative of the deceased - Merely because the petitioner is residing in the same property where the......
December 28, 2018 Case Laws Income Tax

Addition as amount paid to Sundry creditors - a half baked enquiry has resulted in an erroneous order passed by the CIT(A).
December 28, 2018 Case Laws Income Tax

Interest earned on income-tax refund - AO directed to levy the tax on the interest of income-tax refund at 15% on gross basis.
December 28, 2018 Case Laws Income Tax

Quantification of capital gains arising on transfer of immovable property being land - CIT(A) ought to have weighed the jantri value/circle rate vis-à-vis the sale price....
December 28, 2018 Case Laws Income Tax

Addition on account of sale of shares - auditors have given a remark that payment has not been made by the company on the sale of the shares and Demat account has not......
December 28, 2018 Case Laws Income Tax

Disallowance in respect of Hedging Loss - there is no such detail available to show that the alleged transactions entered on the portal of NCDEX were entered to counter.....
December 28, 2018 Case Laws Income Tax

Reopening of assessment for second time on the day on which the first reassessment was completed on 31.03.2015 is bad in law. Even if there was escapement of income, the....
December 28, 2018 Case Laws Income Tax

Stay of recovery of demand - Addition u/s 68 - Taxing capital gains claimed by the assessee as exempt u/s. 10(37) - assessee has been unable to establish a prime facie case - No stay.
December 28, 2018 Case Laws Customs

Refund of SAD - time limit of one year - the Commissioner(Appeals) has committed an error while giving an expanded interpretation qua limitation to favour assessee -......
December 28, 2018 Case Laws Service Tax

Classification of services - re-rubberisation of rollers provided by them to various customers/clients - demand raised under the category of 'Management, Maintenance or.....
December 28, 2018 Case Laws Service Tax

Refund claim - input services - export of services - The appellant is eligible to avail cenvat credits to get refunds on those services namely club and association, rent....
December 28, 2018 Case Laws Service Tax

Refund of accumulated CENVAT Credit - export of service - It is a settled position of law that the authorities while adjudicating the refund application under Rule 5 of.....
December 28, 2018 Case Laws Central Excise

CENVAT Credit - input services - Event Management Service - these services are in the nature of sales promotion service and would eonomine fall within the inclusive part....
December 28, 2018 Case Laws Central Excise

CENVAT Credit - input services - construction services - alteration and extension of railway track - locomotive engine servicing charges - to be treated as used in the......
December 28, 2018 Case Laws Central Excise

CENVAT Credit - input services - Engineering Designs and Drawings for civil and structural works - the definition of ‘input service’ is very wide and includes inputs......
December 28, 2018 Case Laws Central Excise

Valuation - scrap - with effect from 1st July 2000, with the introduction of transaction value concept in Section 4 of the Central Excise Act, 1944, duty has to be......
December 28, 2018 Case Laws VAT and Sales Tax

Whether the admitted activities carried on by the petitioner viz., slaughtering, defeathering, cleaning and cutting the poultry would be construed as an act of processing? - Held Yes
December 27, 2018 Notifications Income Tax

Agreement between the Government of the Republic of India and the Republic of the Hong Kong Special Administrative Region of People’s Republic of China for the avoidance....
December 27, 2018 Circulars Customs

Extension of rectification facility for IGST Export Refunds through Officer Interface upto 15.11.2018 and introduction of Refund through Refund mechanism for Short paid IGST
December 27, 2018 Case Laws Income Tax

Charitable institution - exemption u/s 11 - delay in filing the application for registration under Section 12A - the explanation offered is satisfactory and the delay......
December 27, 2018 Case Laws Income Tax

Provisional attachment orders made u/s 132 (9B) - the fact remains that the impugned attachment proceedings have already become infructuous, as the time for its......
December 27, 2018 Case Laws Income Tax

Reopening of assessment - The primary task of the AO is to probe whether any income had escaped assessment when the original returns were accepted or merely framed u/s......

1 ....49 50 51 525354 55 56 57........ 116

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...